Now showing items 1-20 of 65

  • SC INFORMATION LETTER #14-16 

    South Carolina Department of Revenue (South Carolina State Library, 2014-12-16)
    An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. This one deals with the interest rate to be applied to ...
  • SC revenue ruling #14-8 

    Unknown author (South Carolina State Library, 2014-12-31)
    The purpose of a Revenue Ruling is to provide guidance to the public. It is an advisory opinion issued to apply principles of tax law to a set of facts or a general category of taxpayers. It is the Department’s position ...
  • SC REVENUE PROCEDURE #15-3 

    South Carolina Department of Revenue (South Carolina State Library, 2015)
    SC law allows a taxpayer and the Department of Revenue to enter into an agreement to use an allocation and apportionment method other than the standard single sales method, gross receipts method, or industry specific ...
  • SC INFORMATION LETTER #15-1 

    South Carolina Department of Revenue (South Carolina State Library, 2015-01-08)
    An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. The purpose of this advisory opinion is to provide the ...
  • SC information letter #14-18 

    South Carolina Department of Revenue (South Carolina State Library, 2015-01-12)
    An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. This citator has been compiled as a reference tool for the ...
  • SC REVENUE RULING #15-2 

    South Carolina Department of Revenue (South Carolina State Library, 2015-02-18)
    South Carolina provides an exemption from the sales and use tax for construction material used in the construction or expansion of certain manufacturing facilities or distribution facilities. The exemption requires the ...
  • SC INFORMATION LETTER #14-17 (Revised) 

    South Carolina Department of Revenue (South Carolina State Library, 2015-03-01)
    An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. This citator shows three charts that should provide guidance ...
  • SC INFORMATION LETTER #15-2 

    South Carolina Department of Revenue (South Carolina State Library, 2015-03-18)
    An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. This paper shows the interest rate to be applied to ...
  • SC INFORMATION LETTER #15-4 

    South Carolina Department of Revenue (South Carolina State Library, 2015-04-01)
    An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. This citator examines taxation of vacation rental homes.
  • SC INFORMATION LETTER #15-5 

    South Carolina Department of Revenue (South Carolina State Library, 2015-04-07)
    This citator provides assistance in determining what effect new advisory opinions have on those previously published. It will generally be revised and issued on a quarterly basis. The citator is organized by type of advisory ...
  • SC INFORMATION LETTER #15-3 

    South Carolina Department of Revenue (South Carolina State Library, 2015-05-01)
    These three charts that should provide guidance concerning the various types of local sales and use taxes collected by the Department of Revenue and the types of exemptions allowed under each tax. These charts only address ...
  • SC REVENUE PROCEDURE #15-2 

    South Carolina Department of Revenue (South Carolina State Library, 2015-06-01)
    The purpose of this Revenue Procedure is to provide a procedure for a taxpayer to request use of an alternative apportionment method if the taxpayer believes that the prescribed statutory formula does not fairly represent ...
  • SC REVENUE RULING #15-3 

    South Carolina Department of Revenue (South Carolina State Library, 2015-06-08)
    The purpose of this advisory opinion is to provide a comprehensive discussion of the application of the deed recording fee to a wide variety of real estate transactions. This advisory opinion will “summarize” longstanding ...
  • SC REVENUE PROCEDURE #15-1 

    South Carolina Department of Revenue (South Carolina State Library, 2015-06-08)
    The purpose of this revenue procedure is to establish the procedure for seeking a refund when a taxpayer believes the deed recording fee has been overpaid with respect to a particular deed.
  • SC INFORMATION LETTER #15-6 

    South Carolina Department of Revenue (South Carolina State Library, 2015-06-08)
    When recording a deed, Code Section 12-24-70 requires an affidavit to be filed with a deed. The Department of Revenue has two sample affidavits that it provides as a convenience for taxpayers and local recording officials. ...
  • SC REVENUE RULING #15-4 

    South Carolina Department of Revenue (South Carolina State Library, 2015-06-09)
    In Act No. 259 of 2014, the General Assembly enacted legislation that provides an exemption from sales tax on accommodations for taxpayers who rent out their residence for less than 15 days during the year and allows ...
  • SC REVENUE RULING #15-5 

    South Carolina Department of Revenue (South Carolina State Library, 2015-06-12)
    This revenue ruling addresses some of the issues that may arise when South Carolina requires or a taxpayer requests an alternative allocation or apportionment method, including combined unitary reporting.
  • SC REVENUE RULING #15-6 

    South Carolina Department of Revenue (South Carolina State Library, 2015-06-25)
    A tax lien filed by the Department of Revenue expires ten years after it is filed with a clerk of court or register of deeds. Upon expiration, the tax lien is no longer enforceable in any manner and ceases to be an encumbrance ...
  • SC REVENUE RULING #15-10 

    South Carolina Department of Revenue (South Carolina State Library, 2015-08-03)
    The purpose of a Revenue Ruling is to provide guidance to the public. It is an advisory opinion issued to apply principles of tax law to a set of facts or general category of taxpayers. This ruling applies to the taxation ...
  • SC REVENUE RULING #15-11 

    South Carolina Department of Revenue (South Carolina State Library, 2015-08-03)
    This revenue ruling supersedes SC Revenue Ruling #13-2. This ruling deals with sales to government employees, foreign diplomats, and other similar employees while on official business.